Maharashtra Industrial Promotion Subsidy (Special LSI)
Directorate of Industries, Government of Maharashtra · Central government
Maharashtra's Industries Investment and Services Policy 2025 gives eligible Special Large Scale Industrial units a 100% subsidy on Gross SGST for their first sale in the state.
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Not specified
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
The Industrial Promotion Subsidy (Special LSI) operates as an incentive scheme under the Maharashtra Industries Investment and Services Policy 2025. It applies to Large Scale Industrial (LSI) units that satisfy the defined conditions for classification as "Special LSI" units.
Under the scheme, eligible units receive a subsidy on State Goods and Services Tax (SGST). The subsidy offsets 100% of the Gross SGST payable on the first sale of eligible products within Maharashtra, lowering the tax cost borne by these industries.
The stated purpose of the scheme is to draw new industrial setups and expansions, improve the state's competitive position as a business location, and support economic development, job creation and industrial output across Maharashtra.
Who can apply
- Eligible business forms
- Private limited company, Limited liability partnership, One person company, Partnership firm, Sole proprietorship
- Udyam registration
- Not specified
- MSME registration
- Not required
- DPIIT startup recognition
- Not specified
- GST registration
- Not specified
- Where the business may be based
- Maharashtra
- Eligible Special LSI units qualify, as listed in Table 5 of the policy. - The subsidy covers the first sale of eligible product(s) where billing and delivery both take place within Maharashtra.
How to apply
Eligible Special LSI units seeking the Industrial Promotion Subsidy (Special LSI) need to follow the application procedure laid out under the wider Maharashtra Industries Investment and Services Policy 2025. Applications are ordinarily routed through the MAITRI portal (maitri.maharashtra.gov.in), the single-window system for industrial incentives in Maharashtra. The usual sequence is:
1. Register on the portal. 2. Submit a comprehensive application form.
The form generally calls for specified documents: proof of the industrial unit's establishment, details of its classification as a Special LSI, particulars of the eligible products manufactured, verifiable records of first sale transactions within Maharashtra, and the corresponding SGST payment details.
Once submitted, the application passes through multi-stage screening and verification by the relevant state authorities — the Department of Industries or the Maharashtra Industrial Development Corporation (MIDC), for instance — to confirm strict compliance with all policy guidelines and criteria. Only thereafter is the subsidy approved and disbursed.
How applications are assessed
Applications for the Industrial Promotion Subsidy (Special LSI) are scrutinised by Maharashtra state authorities in two stages. An initial screening establishes whether each application is complete and meets the basic requirements, after which a detailed verification determines whether the applicant unit qualifies as an "Eligible Special LSI" under the definitions and criteria set out in Table 5 of the Maharashtra Industries Investment and Services Policy 2025. Site visits, examination of financial records and assessment of production capacities may form part of this verification.
Claims for the Investment Promotion Subsidy (IPS) on SGST are assessed strictly against the validity of the reported "first sale of eligible product(s) billed and delivered within Maharashtra." The competent authority examines sales invoices, delivery challans and SGST payment proofs so that the subsidy is granted only where the transactions conform precisely to the policy's terms and conditions. Once all eligibility and claim conditions are met, a designated committee or official issues the final approval.
Frequently asked questions
What is the Industrial Promotion Subsidy (Special LSI)?
Under the Maharashtra Industries Investment and Services Policy 2025, eligible Special Large Scale Industrial (LSI) units receive a 100% subsidy on the Gross State Goods and Services Tax (SGST) payable.
Who is eligible for this subsidy?
The subsidy is limited to "Eligible Special LSI units" as defined and categorised in Table 5 of the Maharashtra Industries Investment and Services Policy 2025, which are generally large-scale industrial enterprises that satisfy specified criteria.
What specific benefit does the subsidy offer?
An eligible unit receives a full 100% subsidy on the Gross SGST payable on the first sale of its qualifying product(s), as long as those products are billed and delivered within Maharashtra.
How does this subsidy promote industrial investment?
The subsidy covers the full SGST payable on initial sales, which lowers the tax outgo and strengthens the financial case for setting up or expanding large-scale industries in Maharashtra, thereby drawing capital investment and manufacturing activity to the state.
Is there a fixed application deadline for this incentive?
Since this is an ongoing incentive under a state policy, there is no single fixed deadline; applications are typically accepted on a rolling basis, so eligible units may apply at any point during the policy's tenure once they meet the criteria.
What is the typical application process?
Applications for this scheme are normally filed on the official MAITRI portal at maitri.maharashtra.gov.in, where you register, complete a detailed application form, and upload supporting documents including incorporation certificates, product details, sales records, and SGST payment proofs for verification.
Sectors
- Industrial Policy
- Gst Subsidy
- Maharashtra
- Lsi
- Investment Promotion
Details last verified on 18 September 2026. Source: the issuer's published information.